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Finland: Law aligning real estate and income taxation of offshore windmills with onshore windmills, introducing exclusive economic zone

Effective January 1, 2030, and January 1, 2027, respectively

august 7, 2026

The president on July 9, 2026, signed a law aligning the rules on the real estate and income taxation of offshore windmills with onshore windmills and introducing the exclusive economic zone.

The amendments related to offshore windmills will apply from January 1, 2030, while the amendments relating to the exclusive economic zone will apply from January 1, 2027.


For more information, contact a KPMG tax professional in Finland:

Jouko Tuomi | jouko.tuomi@kpmg.fi

Kaj Grüssner | kaj.grussner@kpmg.fi

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